Incorrect invoice: How do I correct it?

Key points

• Minor errors such as address or missing information: Correction document referencing the original invoice.
• Major errors such as amount or tax rate: Cancellation invoice with its own number and a new, correct invoice.
• Every invoice, including a cancellation, receives a new, unique number.
• If you stated too much Umsatzsteuer (VAT), you owe the stated amount until you make a correction.
• If you stated Umsatzsteuer as a Kleinunternehmer (small business owner), you still owe it.

Do not write “credit note” (Gutschrift) on a cancellation. For tax purposes, a Gutschrift is an invoice issued by your customer to you. Better: “Invoice correction” (Rechnungskorrektur) or “cancellation invoice” (Stornorechnung).

Legal basis

§ 31 UStDV§ 14 UStG§ 14c UStG

Continue

• Next topic: What is the advance VAT return?
• Related: What Must Be on an Invoice? Mandatory Details